Category: tax and election law

Can a 501c3 Advocate for Impeachment of a Federal Office Holder?

My piece on 501(c)(3)s and impeachment was published in Nonprofit Quarterly today… first para:

On September 24, 2019, US Speaker of the House Nancy Pelosi announced a formal impeachment inquiry into President Donald Trump, prompting a national debate some 501c3s may wish to join. While the IRS gives no direct guidance on what 501c3 public charities can do or say to support or oppose impeachment, there are related laws that speak to possible risks.

Read more at Nonprofit Quarterly!

Useless sidebar… I strongly prefer using parenthesis when describing entities from the tax code (i.e. “501(c)(3)s” not 501c3s) but I recognize this is a hard-G/soft-G GIF argument I will never win. Just wanted to be clear NQ uses the non-parenthesis style, which is totally fine even though it makes me cringe a little inside. That said, I’m grateful they chose to publish my article because it was timely and quasi-interesting in my mind. Like I said… useless sidebar.